Courts: ITAT Bangalore
Find latest ITAT Bangalore judgments, orders and case laws on income tax covering assessments, transfer pricing, deductions, capital gains, TDS, reassessment and penalties.
Interest on Investments under Karnataka Co-op Societies Act Eligible for Section 80P(2)(a)(i) Deduction
HRA Exemption Denied, Remitted for Reconsideration by ITAT Bangalore
Addition u/s 68 impermissible as income estimated u/s 44AD of the Income Tax Act
No tax is payable on interest accrued as fixed deposit is under prohibitory order
Denial of exemption u/s 11 unjustified as primary activity of trust doesn’t involve profit motive
TDS on interest to members on deposits by co-operative society not deductible
TDS u/s. 194H not deductible as payments to gateway providers are not brokerage
ITAT Declares DRP Directions Invalid Due to Missing DIN
ITAT upheld addition for share premium exceeding fair market value: Section 56(2)(viib)
Compensation for delay in handing over possession of property is allowable as business expense
Disallowance of interest u/s 36(1)(iii) unjustified as interest bearing funds not used for purchase of land
Deduction u/s 80P(2)(a)(i) available to Souharda Co-operative Society if requirement of mandatory fund is satisfied
Reassessment proceeding void if based on Change of Opinion Without New Evidence
Transfer of agricultural land used for agricultural operations not liable to tax
ITAT Bangalore judgments and orders form an important body of income-tax appellate jurisprudence. This page brings together ITAT Bangalore case laws concerning assessments, business income, deductions, exemptions, transfer pricing, international taxation, capital gains, TDS, reassessment, unexplained income, penalties and procedural disputes. Companies, taxpayers, Chartered Accountants, advocates and tax professionals can use this collection to research Tribunal precedents and follow developments under the Income-tax Act. TaxGuru provides access to recent as well as significant earlier ITAT Bangalore decisions, making this page a useful reference for direct tax research and appellate practice.
